Which of the following statements is not true about the reaction as written below? 
Definitions:
Bonds Payable
Long-term liabilities on a company's balance sheet, representing the amount owed to bondholders by the issuer.
Straight Line Amortization
A method of allocating an asset's cost evenly over its useful life.
Consolidated Net Income
The total amount of net income earned by a parent company and its subsidiaries, presented in the consolidated financial statements.
Non-Controlling Interest
A financial interest in a subsidiary not attributed to the parent company, representing minority shareholders' equity in the subsidiary's net assets.
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